Form 8822-B distinguishes between a business mailing address and a business location. Although these terms may seem similar, they represent different types of addresses in IRS records and serve different purposes.
Understanding the difference helps ensure that Form 8822-B is completed correctly and that IRS correspondence is sent to the intended address.
What Is a Business Mailing Address?
A business mailing address is the address where the business receives mail from the IRS. This is the address used for official correspondence, notices, and other written communications.
The mailing address does not need to be the physical location where business activities take place. It may be a separate office, a post office box, or another designated address.
What Is a Business Location?
A business location refers to the physical address where the business operates or where business activities are conducted.
This address represents the actual location of the business and may differ from the mailing address used for IRS correspondence.
When the Mailing Address and Location Are the Same
In some cases, a business uses the same address for both mailing and physical operations. When this occurs, a change to that address may affect both fields on Form 8822-B.
It is important to review which information has changed and update the form accordingly.
When the Mailing Address and Location Are Different
Many businesses operate with different mailing and physical addresses. For example, a business may receive mail at an administrative office while operating from a separate location.
In these situations, Form 8822-B allows the IRS to maintain accurate records for both types of addresses.
Which Address Changes Require Filing Form 8822-B?
Form 8822-B should be filed if either the business mailing address or the business location changes.
Updating only one type of address does not automatically update the other. Each change must be reported based on what information has changed.
Why the Distinction Matters
If the IRS sends correspondence to an outdated mailing address, important notices may be missed. If the business location is incorrect, IRS records may not accurately reflect where the business operates.
Keeping both addresses current helps avoid administrative issues and delays in communication with the IRS.